that the entry no . 15 of the part B of
Schedule XIII includes "insecticides, fungicides, herbici des and
pesticides" and since the assessee ... Pesticides (Trichoderma Viride).
The next letter is the License of Manufacture of
Insecticides. This letter also mentions Tricho derma Viride
(Bio-pesticides).
The Audit Report
Hindustan
Insecticides Ltd [2001] 250 ITR 0338 has held that "items 1 and 2 of
the Tenth Schedule to the Companies Act, 1956 , which
Appeals) held that the assessee was engaged in the business of insecticides and the products had a limited shelf life. The provision ... assessee were prepared in accordance with Part-II and Part-Ill of Schedule VI of the Companies Act, the Assessing Officer was not empowered
Hero Motocrop Ltd., New Delhi vs Acit, Circle- 11(1), New Delhi on 13 April
Hopewin Admark & Consultancy Services ... vs Ito, New Delhi on 16 June, 2017
IN THE
Minda Acoustic Ltd., New Delhi vs Assessee
ITA NO. 3203/Del/2010
IN THE INCOME
Hero Moto Corp Ltd., New Delhi vs Neac, Delhi on 26 November, 2021
IN THE
M/S Geo Connect Ltd., New Delhi vs Dcit, New Delhi on 30 March, 2017
Phi Seeds Pvt. Ltd.,Hyderabad vs Addl.Cit, Special Range-7, New Delhi on 6
Deputy Commissioner Of Income Tax, Cr ... vs Pc Jeweller Limited, Delhi on 6 June, 2025
